Re-measured CLAUDE.md's test count on the final tree (764, not 763 --
the earlier number predated the balance_caveats schema test). Removed
notes from cog_balances()'s @return block: it was copied from
cog_spending()'s @return style without checking cog_balances() never
calls .verb_spendrev(), the only place that sets notes. Verified the
remaining documented columns against colnames() observed across every
argument combination (bare, per_capita, adjust_to_year, both, recipe,
category filter).
Adds the NEWS entry, a Financial data pkgdown reference section (none
existed for cog_spending/cog_revenue), and corrects CLAUDE.md's SQL-layer
claim, view count, test count and fixture-year description against
measured values. Also documents balance_caveats in
inst/schemas/provenance-v1.json (test-first: added a schema-documentation
test to test-balances.R, confirmed it failed, then fixed the schema) and
fleshes out cog_balances()'s @return roxygen to enumerate its conditional
columns, regenerating man/cog_balances.Rd.